Notice to Accountants, CPAs, and Tax Preparers
RE: Electronic Filing of Tax Returns
Electronic filing fees are not subject to sales tax if included in the full invoice for a tax filing prepared by a tax practitioner. The electronic filing fee will be treated as part of the exempt professional service. Tax practitioners may state that the fee for electronic filing is included in the service charge. For example, "This invoice includes approximately $XX related to the process of electronically filing your return."